earKat Autos is planning to build a new assembly line. They did a market study last year that cost them $25K to determine if people would be interested in buying electric mtorcycles. How should this $25K be treated in the business case?

A. The costs of the study should be added to the motorcycle project estimates but not the estimates for the delivery van. B. The costs of the study should be added to the estimates for both the motorcycle project and the delivery van project. C. The costs of the study should NOT be added to the estimates for either the motorcycle project or the delivery van project. D. The costs associated with marketing studies are already considered in the WACC.